<?xml version="1.0" encoding="UTF-8"?>
<!-- Copyright 2007 XBRL International. All Rights Reserved. -->
<xbrl 
xmlns="http://www.xbrl.org/2003/instance" 
xmlns:link="http://www.xbrl.org/2003/linkbase" 
xmlns:xlink="http://www.w3.org/1999/xlink" 
xmlns:bd-lhn="http://www.nltaxonomie.nl/2.0/domein/bd/loonheffingen/bd-loonheffingen"
xmlns:sands="http://www.nltaxonomie.nl/2.0/domein/bd/context/bd-context"
>
  
  <link:schemaRef 
    xlink:type="simple" 
    xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" 
    xlink:href="concepts.xsd"/>

  <context id="context">
    <entity>
      <identifier scheme="www.belastingdienst.nl/errorReport">Wagetax</identifier>
    </entity>
    <period>
      <instant>2007-01-31</instant>
    </period>
  </context>

  <bd-lhn:CheckNormaalTarief_ingeh_LB_premieVVZ_vollAang contextRef="context">Calculation of TotalWithheldWageTaxAndSocialInsuranceContributions is succesfull.</bd-lhn:CheckNormaalTarief_ingeh_LB_premieVVZ_vollAang>
  <bd-lhn:CheckNormaalTarief_TotLnLBPH_vollAang contextRef="context">Error: Calculation of TotalWageTaxSocialInsuranceContributions has variance of more than 1 Euro.</bd-lhn:CheckNormaalTarief_TotLnLBPH_vollAang>
  <bd-lhn:CheckNormaalTarief_TotLnSV_vollAang contextRef="context">Error: Calculation of TotalWagesSubjectToEmployeesInsuranceContributions has variance of more than 1 Euro.</bd-lhn:CheckNormaalTarief_TotLnSV_vollAang>
  <bd-lhn:CheckNormaalTarief_Totpremie_basispremie_WAO_WIA_vollAang contextRef="context">Calculation of TotalWagesSubjectToBasicContributionsDisabilityInsuranceFund is succesfull.</bd-lhn:CheckNormaalTarief_Totpremie_basispremie_WAO_WIA_vollAang>
  <bd-lhn:CheckNormaalTarief_Totpremie_gediff_WAO_WGA_vollAang contextRef="context">Calculation of TotalSupplementaryContributionsDisabilityInsuranceFund is succesfull.</bd-lhn:CheckNormaalTarief_Totpremie_gediff_WAO_WGA_vollAang>
  <bd-lhn:Checkunit contextRef="context">Unit value iso4217:EUR processed correctly.</bd-lhn:Checkunit>
  <bd-lhn:Checkunit contextRef="context">Error; Illegal unit value iso4217:USD in instance.</bd-lhn:Checkunit>
  <bd-lhn:Checkscheme contextRef="context">Entity scheme www.belastingdienst.nl/loonheffingennummer processed correctly.</bd-lhn:Checkscheme>
  <bd-lhn:Checkscheme contextRef="context">Entity scheme www.belastingdienst.nl/loonheffingennummer processed correctly.</bd-lhn:Checkscheme>
  <bd-lhn:Checkscheme contextRef="context">Error; Illegal scheme value www.belastingdienst.nl/wagetaxnumber in instance.</bd-lhn:Checkscheme>
  <bd-lhn:Checkscheme contextRef="context">Entity scheme www.belastingdienst.nl/loonheffingennummer processed correctly.</bd-lhn:Checkscheme>
  <bd-lhn:Checkperiod contextRef="context">Period 2007-01-31 processed correctly.</bd-lhn:Checkperiod>
  <bd-lhn:Checkperiod contextRef="context">Error; Illegal period value 2008-01-31 in instance.</bd-lhn:Checkperiod>
  <bd-lhn:Checkperiod contextRef="context">Period 2007-01-31 processed correctly.</bd-lhn:Checkperiod>
  <bd-lhn:Checkperiod contextRef="context">Period 2007-01-31 processed correctly.</bd-lhn:Checkperiod>

</xbrl>